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Abstract(s)
A crise financeira instalada um pouco por toda a Europa e especialmente no nosso país foi o
mote que deu origem ao presente trabalho. Sendo uma peça fundamental na economia
nacional, as PME têm um grande impacto quer na criação de emprego quer na economia,
especialmente, na região onde se inserem.
Este trabalho teve como objetivo comparar a situação económica e financeira das empresas
PME Líder do setor da construção do distrito de Leiria, com as do mesmo setor ao nível
nacional. Entende-se que tal objetivo é importante por contribuir com informações relevantes
para a tomada de decisão por parte dos gestores e mesmo de investidores, assim como para o
meio académico, pois não existem trabalhos realizados com este tema nesta região.
Os dados usados foram acedidos no website do IAPMEI que qualifica anualmente as empresas
distinguidas como PME Líder e os dados económico-financeiros foram conseguidos através do
website da Informa D&B. Com base nesses dados calcularam-se, inicialmente, os rácios para
cada uma das empresas e para o período temporal de 2011 a 2013 e, posteriormente as
respetivas estatísticas descritivas (média, desvio padrão, mínimo e máximo) para a
globalidade das empresas.
A presente análise baseia-se fundamentalmente na informação fornecida anualmente, pelas
empresas através da IES (Informação Empresarial Simplificada) às conservatórias do registo
comercial.
Posteriormente foi realizada a análise comparativa entre os rácios apurados e as médias dos
mesmos ao nível do setor de atividade, conforme informação do Banco de Portugal. A referida
comparação revelou que as PME da amostra têm um comportamento financeiro superior às
PME do mesmo setor ao nível nacional.
The financial crisis existing throughout Europe, and especially in our country, was the motto that led to this work. Being a key player in the national economy, SMEs have a big impact both in job creation and in the economy, especially in the region where they operate. This study aimed to compare the economic and financial situation of “PME Líder” labelled SMEs in the construction industry located in the district of Leiria with SMEs of the same sector at a national level. It is understood that this aim is important, as it provides relevant information which contributes to decision making by managers and even investors, as well as to the academia given that there is no work done on this topic in the region. The data used was accessed through the IAPMEI website that annually qualifies companies distinguished as “PME Líder” (SME Leaders) and the economic and financial data were obtained through the website of Informa D&B. Based on this data, ratios for each company for the time period from 2011 to 2013 were initially calculated and subsequently the respective descriptive statistics (mean, standard deviation, minimum and maximum) were also calculated for the whole of the companies. This analysis is based primarily on information provided annually by companies through the IES (Simplified Corporate Information) to the Commercial Registry. Subsequently, a comparative analysis was made between the calculated ratios and their averages at the level of the activity sector, as reported by the Bank of Portugal. This comparison showed that SMEs in the sample have a higher financial behaviour than the SMEs in the same sector at the national level.
The financial crisis existing throughout Europe, and especially in our country, was the motto that led to this work. Being a key player in the national economy, SMEs have a big impact both in job creation and in the economy, especially in the region where they operate. This study aimed to compare the economic and financial situation of “PME Líder” labelled SMEs in the construction industry located in the district of Leiria with SMEs of the same sector at a national level. It is understood that this aim is important, as it provides relevant information which contributes to decision making by managers and even investors, as well as to the academia given that there is no work done on this topic in the region. The data used was accessed through the IAPMEI website that annually qualifies companies distinguished as “PME Líder” (SME Leaders) and the economic and financial data were obtained through the website of Informa D&B. Based on this data, ratios for each company for the time period from 2011 to 2013 were initially calculated and subsequently the respective descriptive statistics (mean, standard deviation, minimum and maximum) were also calculated for the whole of the companies. This analysis is based primarily on information provided annually by companies through the IES (Simplified Corporate Information) to the Commercial Registry. Subsequently, a comparative analysis was made between the calculated ratios and their averages at the level of the activity sector, as reported by the Bank of Portugal. This comparison showed that SMEs in the sample have a higher financial behaviour than the SMEs in the same sector at the national level.
Description
Keywords
Análise Financeira Leiria Performance Financeira Setor da Construção Tomada de Decisão